We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
This service level agreement between HMRC and the Welsh Government sets out the requirements and performance measures for the operation of Welsh rates of Income Tax.
The government is consulting on proposals to reform the tax treatment of alternative refinancing arrangements.
First published during the 2022 to 2024 Sunak Conservative government
This service level agreement between HMRC and the Scottish Government sets out the requirements and performance measures for the operation of Scottish Income Tax.
Tax policy announcements at Autumn Statement 2023.
This tax information and impact note covers a reduction in the main rate of Primary Class 1 National Insurance contributions from 6 January 2024, the main rate of Class 4 National Insurance contributions from 6 April 2024 an…
This measure is about the necessary changes to the legislative framework to modernise the way registered pensions schemes, using relief at source arrangements, claim tax relief on members’ pension contributions from 6 April …
We welcome views on the design of a potential legislative change to address the over-collection of tax in cases of non-compliance with the off-payroll working (IR35) rules.
This tax information and impact note is about changes to the Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCT) scheme.
This tax information and impact note is about abolishing the Lifetime Allowance (LTA).
We welcome views on options for extending the Income Tax cash basis for self-employed businesses which would allow more businesses to use the simpler regime.
This tax information and impact note details legislation introduced to expand the income tax cash basis for the self-employed and partnerships, and to set the cash basis as the default method of calculating trading profits.
Find out about the new late payment penalties and interest charges.
Find out about the new points-based late submission penalties.
This tax information and impact note is about Income Tax exemption for major sporting events (World Athletics Indoor Championships Glasgow 24).
HMRC’s screening equality impact assessment of the Self Assessment ‘seasonal’ line closure.
Screening equality impact assessment for HMRC's 'Find my National Insurance Number (NINO)' service .
Directions for specified individuals required to provide specified information in accordance with regulation 31 of SI 2023/912.
This tax information and impact note is about the Inheritance Tax treatment of payments made under the Post Office Horizon Shortfall Scheme and Group Litigation Order.
HMRC’s initial equality impact assessment of the SA100 postal output project.
We welcome views on the draft tax regulations to specify which assets are to be treated as structural assets of an insurance company’s long-term business.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).